Topic
Dependent Care FSA
7 published works
Health Care Reform Dashboard
The OBBBA’s Impact on Employee Benefits and Executive Compensation
By Christian Fox, Edward I. Leeds, D. Finn Pressly
H.R.1—the One Big Beautiful Bill Act (OBBBA)—contains several provisions that directly affect employer-provided benefit programs, primarily health and welfare programs. The Upshot The new budget law’s changes to health and…
Labor & Employment Insights
How the Big Beautiful Bill Will Affect Your Big Beautiful Workplace
By John W. Hargrove, Anne R. Yuengert
The Big Beautiful Bill was signed into law by President Trump on July 4, 2025. The BBB is a complex budget reconciliation law (a law that follows a special procedure…
HR Law Watch
IRS Issues Additional Dependent Care FSA Guidance
By Denise M. Keyser, Gustavo Cardona
The whirl of changes in employee benefits rules that have resulted from the pandemic include the temporary opportunity for employees to carry over unused amounts contributed to a dependent care…
Health Care Reform Dashboard
IRS Issues Additional Dependent Care FSA Guidance
Following up on guidance issued in February the IRS has issued a new notice on the temporary carryover rules for dependent care flexible spending accounts. The 2021 Consolidated Appropriations Act (CAA) provides that, for…
Workforce Bulletin
ARPA Provides Welcome Change for Participants in Dependent Care FSAs
One of the changes included in the American Rescue Plan Act of 2021 (the “Act”) is a temporary increase to the annual limit on pre-tax contributions to a dependent care…
Hall Benefits Law Blog
Recent IRS Guidance Proffers Guidance Allowing for Greater Dependent Care FSA Flexibility
By Anne Hall
On May 12, 2020, the IRS issued Notice 2020-29, giving employers the option to make changes to a § 125 cafeteria plan that would allow eligible employees to make prospective…
Ohio Employment Law Matters
Benefits considerations that may arise for employers in the COVID-19 pandemic
Many employers are busy worrying about declining revenue, stay-at-home government mandates, and keeping employees safe. Most have not considered the impact that changes imposed by the COVID-19 pandemic might have…